International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to promote interdisciplinary studies in accounting, management, economics and social science and become the leading journal in accounting, management, economics and social science in the world. The journal publishes research papers in the fields of: Accounting: Financial Accounting and Capital Markets, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Social and Environmental Accounting, and Islamic Accounting. Management: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-Business, Knowledge Management, Corporate Governance, Management Information System, International Business, Business Ethics, Entrepreneurship, and Sustainability Economics: Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons Social Sciences: Education, Law, Islamic Studies, Communication and Journalism, Political Science, Philosophy, Psychology, Sociology, History, Visual Arts, Public Administration, Population Studies, Library and Information Science, Human Right, and Tourism.
Articles
437 Documents
<![CDATA[INFLUENCE OF TAX MORALITY AND TAX CULTURE ON TAX COMPLIANCE ]]>
<![CDATA[Ihenyen Confidence Joel]]>;
<![CDATA[Epekele Wisdom]]>;
<![CDATA[Kojo Precious Bolouimbelemoere]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i5.92
<![CDATA[This research explored the influence of tax morality and tax culture on tax compliance in Nigeria. The primary objective is to examine the relationships among tax morality, tax culture, and tax submission. The research utilized a survey design with a sample size of 384 participants selected through purposive sampling from the working population of Bayelsa State, Nigeria. Data was collected using a structured questionnaire, which included sections for personal data and research hypotheses. Inferential statistics, particularly regression analysis, were employed to analyze the data. The outcomes of the regression reveal a substantial impact of tax morality and tax culture on tax submission in Nigeria. The high R-squared value of 0.719 indicates that approximately 71.9% of the variability in tax compliance can be attributed to the combined effects of tax morality and tax culture. This underscores the importance of these factors in shaping taxpayers' willingness to adhere to tax regulations, even after considering other potential predictors. The adjusted R2 of 0.515 implies that tax morality and tax culture continue to exert a notable influence, independent of other variables. Furthermore, the statistical significance of the F-statistic (13.003) and its connected p-value (0.002) reaffirm the robustness of the model, indicating that either tax morality or tax culture, or both, significantly affect tax compliance. To foster tax compliance, the study recommends comprehensive taxpayer education, the promotion of a positive tax culture, and recognition of tax-compliant individuals and organizations.]]>
<![CDATA[ANALYSIS OF DIGITAL LITERACY UNDERSTANDING OF STUDENTS OF MAHKOTA TRICOM UNGGUL UNIVERSITY TOWARDS DIGITAL SKILLS AND DIGITAL SAFETY ]]>
<![CDATA[Nidya Banuari]]>;
<![CDATA[Deby Siska Oktavia Pasaribu]]>;
<![CDATA[Rhiana Handini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i5.86
<![CDATA[The rapid development of digitalization makes it possible to open up information with various digital communication facilities or digital literacy. In the world of education, universities, especially Mahkota Tricom Unggul University, must be able to keep up with current developments in digitalization to be able to produce quality, professional and innovative graduates with international standard capacity and technology-based entrepreneurship skills. In facing society 5.0, the role of students is really needed to be able to understand digital literacy, digital skills and digital safety. The aim of this research is to see how students' digital literacy understanding of digital skills and digital safety adapts to the era of society 5.0. The research will be carried out with a simple survey by applying a questionnaire as quantitative data and the research results will be described descriptively. The respondents will be taken from all active students of the Faculty of Social Sciences, totaling 110 people. The test results show that digital literacy has a positive and significant effect on digital skills with a percentage of 66.2%. And the test results show that digital literacy has a positive and significant effect on digital skafety with a percentage of 72.6%. Thus, it can be said that students' understanding through digital literacy can influence the digital skills and digital safety of students at Mahkota Tricom Unggul University.]]>
<![CDATA[HOW PLATFORM FEATURES DRIVE CONSUMER BEHAVIOR ON OMNICHANNEL IN INDONESIA ]]>
<![CDATA[Sinta Rukiastiandari]]>;
<![CDATA[Dede Suleman]]>;
<![CDATA[Lilik Yuliawati]]>;
<![CDATA[Fara Mutia]]>;
<![CDATA[Luthfia Rohimah]]>;
<![CDATA[Aprillia]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i5.87
<![CDATA[This study investigates the relationship between platform features, customer engagement, satisfaction, purchase and repurchase intentions, and customer types in omnichannel retail. A survey of 250 participants utilized an online questionnaire, analyzed with statistical methods. Results show that platform convenience and advanced features drive satisfaction, purchase, and repurchase intentions. Impact on customer engagement varies by customer type. Ease of use indirectly affects satisfaction, purchase, and repurchase via engagement and customer type. The research underscores considering customer type when assessing ease of use and design impact on outcomes. It reveals intricate relationships, surpassing prior research by illustrating how platform features affect diverse customer engagement. Ease of use indirectly influences loyalty via engagement and customer type. This underscores a multifaceted loyalty formation. Businesses must factor engagement and customer type in platform refinement for target audience needs. Study underscores understanding platform features, engagement, and loyalty interplay for enhanced customer experiences and business success. It establishes a foundation for future research and practical omnichannel retail improvements.]]>
<![CDATA[THE EFFECT OF SOCIAL MEDIA MARKETING ON CONSUMER AWARENESS ON STARBUCKS PRODUCTS ]]>
<![CDATA[Dede Suleman]]>;
<![CDATA[Ida Zuniarti]]>;
<![CDATA[Sri Rusiyati]]>;
<![CDATA[Joko Ariawan]]>;
<![CDATA[Roy Irawan]]>;
<![CDATA[Helmy Ivan Taruna]]>;
<![CDATA[Eulin Karlina]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i5.88
<![CDATA[The purpose of this research is to analyze the influence of social media marketing variables on consumer awareness at Starbucks. This research is explanatory research with a quantitative approach. The data for this study were obtained from 119 respondents. The sampling method in this study is quota sampling. According to multiple regression analysis, the results show that brand exposure has an influence but not significant on consumer awareness, indicated by a t-test value of 0.137 and a significance value of 0.891. Customer involvement has a significant influence on consumer awareness, indicated by a t test value of 2.251 and a significance value of 0.026. Word of Mouth has a significant influence on consumer awareness, indicated by a t test value of 5.172 and a significance value of 0.000.]]>
<![CDATA[DIGITAL DIPLOMACY AND BUSINESS STRATEGY FOR THE REVITALIZING REGIONAL ECONOMIC AT PHILIPPINES IN ERA 4.0 ]]>
<![CDATA[Indah Kusumawati]]>;
<![CDATA[Sugeng Siswondo]]>;
<![CDATA[Abdul Rosid]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i5.89
<![CDATA[The condition of the Covid-19 pandemic has paralyzed almost all aspects of people's live. It also has an impact on the economic industry, especially in the Special Capital Region of Manila Philippines. Therefore, this condition needs special attention to rise the economic life of the community, especially in the economic industry, revitalization of the economic sector in the new normal era. This study aimed to explain the strategy of revitalizing regional economies from the perspective of digital diplomacy, in which digital technology was used as a means of digital reformation in realizing smart economic conditions for regional economic revitalization strategies from the perspective of the strategy government. using quantitave methods with SPSS version 25 tools, with the research location in philiphiness , using 100 responden using validity test, realibility tests, and regression analysis. Results of digital diplomacy results for the strategy business has positive prediction (0.821) and digital diplomacy for the economic sector 0.799 business strategy for the economic sector 0.740.]]>
<![CDATA[ANALYSIS OF CONSUMER CHOICE FACTORS IN CHOOSING DIGITAL PHOTO GRAPHICS IN THE MIDST OF A PANDEMIC IN LOMBOK: EXPLORING DISAPPEARING DECISIONS ]]>
<![CDATA[Ety Nurhayaty]]>;
<![CDATA[Dede Suleman]]>;
<![CDATA[Etik Dwi Styaningrum]]>;
<![CDATA[Roydawaty Bunga]]>;
<![CDATA[Aprilia Puspasari]]>;
<![CDATA[Supriatin]]>;
<![CDATA[Enggar widianingrum]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i5.90
<![CDATA[This study aims to determine the factors that shape consumer purchasing decisions on Digital Photo Graphics. Variables that are assumed to form consumer loyalty are price, product, service, place, promotion, presentation and reputation. Researchers used quantitative descriptive research. The population in this study are consumers who shop at Digital Photo Graphics in 2020. The sample in this study is consumers who meet the criteria set by the researchers with a total of 83 people. The analytical method used in this study is explanatory factor analysis (EFA) with the help of the SPSS application. The results of this study indicate that 5 factors are formed, namely Excellent Service Factors (1), Store Convenience Factors (2), Accessibility Factors (3), Product Performance Factors (4), Promotion Factors (5). The Excellent Service factor has the highest variance value, which is 46%. Steps that can be taken by Digital Photo Graphics are increasing up-selling, making company uniforms, providing personal service, making terms and conditions, cutting dense trees, directing parking to be neater, making product quality consistent, allocating funds for research & development, active on social media and giving discounts to loyal customers.]]>
<![CDATA[INFLUENCE SIZE COMPANY, QUALITY AUDIT, GOOD CORPORATE GOVERNANCE AND LIQUIDITY TO OPINION AUDIT GOING CONCERN COMPANY GOODS CONSUMPTION REGISTERED IN BEI YEAR 2019-2021 ]]>
<![CDATA[Enda Noviyanti Simorangkir]]>;
<![CDATA[Darwin Wijaya]]>;
<![CDATA[Felixcyrus Ganily]]>;
<![CDATA[Angelina]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i5.93
<![CDATA[Company size, audit quality, good company leadership, and liquidity influence reception opinion auditing, which becomes attention. In market capital, this registered good company, big and small companies. Large and small companies alike have assets. A big company usually owns more Lot access than a small company. Large companies often get audit opinion concerns Because of the ease of obtaining funds. This research aims to evaluate the influence of company size, audit quality, good company management, and liquidity on a worrying audit opinion from a consumer goods company registered on the IDX between 2019-2021. Financial report data is the data source used in this research. This research analyzes Consumer Goods Companies Listed on the IDX 2019-2021. During the 2019–2021 research period, the sample selection technique was purposively used for choosing 61 companies. Results show that Opinion Auditing Going Concern Consumer Goods companies registered on BEI 2019-2021 are not influenced by the size of the Company, Quality Auditing, Good Corporate Governance, And Liquidity. Analysis data was done with analysis regression logistics in SPSS.]]>
<![CDATA[THE EFFECT OF LIQUIDITY, LEVERAGE AND PROFITABILITY ON COMPANY VALUE ]]>
<![CDATA[Dani Sopian]]>;
<![CDATA[Dina Amellia Rohiati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i5.94
<![CDATA[This research was conducted with the aim of determining the effect of liquidity, leverage and profitability on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study was 85 companies. The sampling technique used was purposive sampling and obtained research samples of 22 companies. The analysis methods used are descriptive analysis and multiple linear regression analysis. The results showed that simultaneously liquidity, leverage and profitability have a positive and significant effect on the value of the company. And the test results partially show that liquidity has a positive and insignificant effect on the value of the company, leverage has a positive and significant effect on the value of the company, profitability has a positive and insignificant effect on the value of the company.]]>
<![CDATA[COMMUNITY PARTICIPATION IN PAYING PBB WITHIN THE FRAMEWORK OF LOCAL WISDOM CULTURE ]]>
<![CDATA[Elwiyani Army]]>;
<![CDATA[Haliah]]>;
<![CDATA[Nirwana]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i5.95
<![CDATA[The purpose of this study is to find out how community participation in paying the PBB within the framework of cultural values of local wisdom (Alempureng and Assitinajang in Soppeng Regency). The primary data in this study was obtained from interviews with the resource persons, namely the people of Soppeng Regency. This type of research is referred to in qualitative research carried out with an interpretive phenomenology approach. The results showed that some people in Baringeng Village, Soppeng Regency lacked obedient and honest awareness of the importance of paying the PBB. Many people do not understand the importance of paying the PBB itself and are more concerned with other needs that they think are far more important. Factors such as education, age and income turned out to be one of the deterring factors because the village was unable to provide efforts to be on time to pay the PBB.]]>
<![CDATA[THE EFFECT OF CAR, NIM, BOPO, AND LDR ON ROA IN BUMN BANKS IN THE PERIOD 2013-2022 ]]>
<![CDATA[Agnes Thandania Blessky]]>;
<![CDATA[Herlin Munthe]]>;
<![CDATA[Bayu Wulandari]]>;
<![CDATA[Kiki Hardiansyah Siregar]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i5.103
<![CDATA[This study aims to see the effect of CAR (Capital Adequacy Ratio), NIM (Net Interest Margin), BOPO (Operating et al.), and LDR (Loan to Deposit Ratio) on ROA (Return on Assets) in BUMN Banks in the period 2013 - 2022. The data source for this research is secondary through the websites of each company listed on the Indonesia Stock Exchange. The population used in this study The population in this study are state-owned banks listed on the Bursa Efek Indonesia (BEI). The sample in this study is the financial statements of state-owned banks, namely Reports on Calculation of CAR, NIM, BOPO, LDR, and ROA financial ratios for 2013-2022, a total of 40 samples. The analysis technique used is R Square analysis and Path Analysis. The results of the study show that NIM and LDR have a positive effect on ROA. CAR and BOPO hurt ROA, while CAR, NIM, BOPO, and LDR affect ROA in R Square.]]>
